If the assessment is required to be according to frontage, the Board of Special Assessors shall assess to each lot or parcel of land such portion of the whole amount to be levied, as the length, or frontage, of such lot or parcel of land abutting upon the improvement is of the whole length, or frontage, of all lots to be assessed, unless on account of the shape or size of any lot or parcel of land an assessment for a different number of feet would be more equitable. If the assessment is directed to be made otherwise than according to frontage, the Board of Special Assessors shall assess upon each lot or parcel of land, such portion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to such lot or parcel of land on account of the improvement. When the Board of Special Assessors shall have completed the assessment roll, they shall report the same to the City Council, which report shall be signed by them and may be in a form of a certificate endorsed on the assessment roll as follows:
State of Michigan)
City of Flint)
We hereby certify and report that the foregoing is the Special Assessment Roll made by us pursuant to a resolution of the City Council of the City of Flint adopted on the day of A.D., 20 , for the purpose of defraying that part of the cost of (insert here the improvement made) which the City Council determined should be paid by special assessment levied on the property deemed specially benefitted thereby; that in making such assessment we have, as near as may be, according to our best judgment, conformed in all things to the direction contained in such Resolution and the Charter of the City of Flint relating to the assessment.
Dated at the City of Flint, Michigan, this day of A.D., 20 .
Board of Special Assessors
(Ord. 2542, passed 1-26-1976)